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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)

Released: August 17, 2018 -- [read complete report - pdf]

Audit Objective

Determine if:

Wyandanch Union Free School District (District) officials used competitive methods to procure professional services.

Expenses for conferences attended by Board of Education (Board) members and cell phones were supported and necessary.

District officials effectively monitored fuel inventories.

Key Findings

  • District officials:
    • Did not use competitive methods to select nine professionals paid a total of $849,696.
    • Could have saved $3,562 if they had used federal per diem guidelines, $480 if they did not exceed their policy maximum, $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay for unnecessary costs.
    • Did not account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, totaling $4,433.
  • Expenses for cell phones totaling $7,250 (23 percent) were not properly approved, documented or necessary.

Key Recommendations

  • Revise the District’s policy to indicate which and when competitive methods will be used for professional services.
  • Ensure that expenses for Board conference travel and cell phones are properly documented, necessary and supported.
  • Develop procedures to account for fuel inventories.

District officials generally agreed with our recommendations and indicated they are in the process of taking corrective action.


The District is located in the Town of Babylon in Suffolk County. The seven-member Board is responsible for the general management and control of the District’s financial and educational affairs. The Superintendent of Schools (Superintendent) is responsible for the day-to- day management of the District including budget development. The Assistant Superintendent for Business oversees business operations.

Quick Facts
2017-18 Budgeted Appropriations$68,730,714

Audit Period

July 1, 2015 – May 31, 2017

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236